ECU, Speedometer and Stock Wheel Size Options

[fgvillegas]

I'm just wondering if the ECU is programmed based on the stock wheel size to show a more accurate speed in the speedometer.

The reason why I'm asking has something to do with engine swaps. There are some who got a 3rd gen 3sge from a celica whose stock wheel size is 16s and install it in a corolla whose stock wheel size is 14s but uses 15s instead. In this case, there would be a slight (ignorable) difference in the speed reading so if 16s would be installed in the corolla, the speed reading would be the same as when it was installed in the celica.

Do I have the right analysis?

I hope the way I wrote the question is not confusing.

Thanks!